9780135176115_SolutionManual_Arens_AAS17_sm_01 9780135176115_SolutionManual_Arens_AAS17_sm_01 administrator Solution Manual: Auditing and Assurance Services, 17th Edition, Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan, ISBN-10: 0135176115, ISBN-13: 9780135176115, ISBN-10: 0134897439, ISBN-13: 9780134897431